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1933 Uppsatser om Simplified annual financial statement - Sida 37 av 129
Aktievärderingsmodeller : Vågar man lita på dem?
Purpose: The purpose of this essay is to apply "Discount Dividend model" and "Discounted Cash Flow model" in reality during periods of economic boom alternatively recession.Method: A quantitative research method as well as secondary data and data collection method is used. This data consists of the company?s annual reports. Totally, 20 companies of different sizes under diverse economic conditions are involved in this data.Conclusion: After reviewing the companies? calculations, it is noted that the both models that are used reflect better stock-exchange rate during an economic recession..
En återvunnen och återanvänd förskola : Hur barn lär sig betydelsen av återvinning och återanvändning
This thesis means to find out how preschool teachers are working to demonstrate the importance of recycling and reuse for children. My hope is to contribute knowledge about various practical methods to establish the idea of sustainable development in the operation. I have used the method of qualitative research and done semi-structured interviews with preschool teachers on certified green flag preschools. The questions I have asked for example concerned how the preschool teachers have worked with recycling and reuse, how much the children have been able to influence and if other didactic subjects are implicated. Six interviews were made and these are summarized in the result part.
SJ- OCH TJ-LJUDENS STAVNING : En empirisk undersökning bland andraspråksinlärare på SFI- och SVA-nivå
This paper investigates the presentation of Islam in textbooks used in the study of religion in high schools. The papers focus on two main questions concerning the ways in which Islam is presented in the analysed textbooks, and how the new curriculum has influenced the portrayal of Islam in the materials. Here, the paper utilizes a method of critical discourse analysis with Faircloughs three-dimensional analysis. The paper then concludes that the presentation of Islam is negative in nature, with the content and view of Islam having been simplified and stereotyped. Often the textbooks studied frame Islam as being an aggressive and oppressive religion, especially in matters con-cerning women.
Base stations for communication in obstructed environments
The purpose of this project was to produce signal relay stations that could receive information via 2.4 GHz radio and relay the information to a designated target station. If a relay station was located outside of signal range for the target station it was supposed to utilize other relay stations to transfer the information to the target station, so called multi-hop.The would-be application of the relay stations was orienteering. When an orienteer punches a checkpoint the signal stations would relay information of who punched the control, when it was punched and the checkpoint that was punched to the speaker tower in the goal area.The work resulted in prototypes which fulfilled the statement of purpose and was tested at an orienteering competition with satisfactory results. The performance of the prototypes was tested and found adequate for the would-be application..
Skogsbristen i Smålands bruksskogar : en studie av träkolsförbrukning vid Storebro Bruk 1793-1850
The forest in the county of Småland has been utilised for a long time. One of the most
important forms of utilisation of wood has been charcoaling for the benefit of the iron
industry. Shortage of forest in relation to the iron industry, was discussed already in the 17th century in Sweden. The aim of this study was to analyse the purchase and consumption of charcoal at Storebro Bruk, an ironwork in Småland, during the period 1793-1850, as well as analyse the shortage of forest at the time. To determine the utilisation of the forest in the area, I have used historical sources from Storebro Bruksarkiv.
Konsekvenser av principbaserade regelverk: En studie av säkringsredovisning på en svensk storbank
IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.
Närvaro och frånvaro : en studie om elevers tankar runt skolk
Truancy is a problem in the Swedish schools today, just as well as in other European and other developed countries where educataion is gratuitous. Teachers all over Sweden go to classes with a clear and well-planned schedule for the day. But some are unable to do their work because of asent students. In this study I have chosen to focus on the perspective of the youths and the main question is: how do students discuss and think about truancy. During the study I have chosen a qualitative approach and have therefore done observation in various classes in a Swedish senior high school in a suburb outside Stockholm during twelve weeks.
Koncerninterna Transaktioner i Kommunala Företagskoncerner : Fallet Linköpings Stadshus
Background: In newspaper articles, we can nowadays read headlines as"Stop the robbing!"and"They pay extra tax through rent". A column in Göteborgsposten describes enormous amounts of money, pouring between municipal companies. Numerous of local newspapers have started to pay attention to their municipal companies and the transfer of profits from municipal housing enterprises and electric power companies. What are upsetting these journalists then? Both Hyresgästföreningen (The Swedish tenants? association) and Boverket (The Swedish National Housing Board) indicate that the fiscal purpose of transactions within the group no longer is primary for municipalities.
Personligt Varumärke och Ledarskap : En kvalitativ studie om hur företagsledare använder sig av personligt varumärke i sitt ledarskap
The meaning of being someone and standing for something is getting more important today in the Swedish business market. Our thesis has a qualitative approach that aims to study the usage of personal branding in the upper-management of Swedish organizations. Theories collected from literature and articles include marketing branding, personal branding and leadership. Our main target is to identify components that obtain usage of personal branding which are, attributes and strengths, communication, values, and vision and mission. The empirical data is gathered from six personal interviews with managers.
Din, min eller vår islam? : En kritisk diskursanalys av fyra religionsläromedel för gymnasiets framställning av islam
This paper investigates the presentation of Islam in textbooks used in the study of religion in high schools. The papers focus on two main questions concerning the ways in which Islam is presented in the analysed textbooks, and how the new curriculum has influenced the portrayal of Islam in the materials. Here, the paper utilizes a method of critical discourse analysis with Faircloughs three-dimensional analysis. The paper then concludes that the presentation of Islam is negative in nature, with the content and view of Islam having been simplified and stereotyped. Often the textbooks studied frame Islam as being an aggressive and oppressive religion, especially in matters con-cerning women.
Lönsam produktion av stärkelsepotatis : timing och skördeanpassade åtgärder
During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.
Att vara en kreativ trollkarl
The study aims to describe how art teachers conduct their teaching towards the new curriculum requirements, hence, to the must-haves of society towards the art education. As a future art teacher, I have an interest in finding out how the art teachers tackles the new requirements despite substance plight. The study has revealed that resources for the art education, both financial and time varies from school to school. Which says something about a very unfair situation for the teachers..
Vi tar tempen på ert CO2-utsläpp! : en studie av hållbarhetsredovisningars användbarhet
The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.
Dolda resurser : Att synliggöra icke materiella tillgångar
Background: Once upon a time the most important resources in an economy were tangible goods. Historically, Swedish company culture has been dominated by engineering and techni-cal innovation has been the focal point. Today, Intangible values drive product development and form a company?s differentiation. Intangibles have therefore become the most prominent resources in a company.
Föreligger det en bostadsbubbla i Stockholms Län?
In a historical view, house prices have developed at the same rate as inflation. In the end of the 20th century the prices on the housing market started to differ from the inflation rate, and today the deviation is strong and the real price increase has been very strong.The financial crisis in 2008, which was a result of a subprime mortgage crisis on the American real estate market, has made several agents on the housing market in Sweden question today?s prices. Robert Schiller, an American economist who predicted the mortgage crisis in 2008, claimed during the Nobel Prize ceremony 2013, that Sweden shows signs of a financial bubble ? "I think that people here in Sweden have an illusion that increasing prices is a lasting trend, but that is more suggestive of a bubble".